The Spurs manager believes that the Uruguayan is making the difference for Liverpool this season, and has urged his side to pay special attention to him during Sunday's match
Tottenham are currently placed third in the Premier League , and are in the hunt for Champions League qualification, while the Merseysiders sit 10 points adrift of the top four.
"He [Suarez] is a tremendous player," the Portuguese told reporters ahead of the two clubs' encounter this weekend.
"He is making the difference. He is a top player and is almost taking the team on his shoulders with his goal-scoring ability.
"He is someone we must be wary of. He had a tremendous game at White Hart Lane and we have to be careful with his strengths."
Victory on Sunday moves the Londoners to within two points of second-placed Manchester City, but Villas-Boas is not getting ahead of himself.
He added: "At the moment we are more worried about building a greater distance to Arsenal, who are fifth. That is our ultimate objective.
"If we can open that gap further it will help us over the last nine games, but we don't worry too much about second."
Both sides have been accused of being over-reliant on their top scorers and have even been called one-man teams. Spurs' former-Liverpool goalkeeper Brad Friedel denies that is the case, atleast with Bale at White Hart Lane.
"That's ridiculous - that's a poor comment," he said.
"Gareth is an exceptional player and we have a lot of exceptional players.
"Every good team has their star players. Gareth is playing well for us. We are a better team for it, but we have some exceptional players that can step in and do the job."